Table 2.14
ACCOUNTING VOUCHER
December 31, 2011
Number: 407
STT
Content | TK | Account Yes | Amount | |
1 | Transfer of Logistics costs | 632 | 1545 | 396,262,949 |
Total | 396,262,949 |
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Hai Long Logistics Company Limited
Form No. S20- DNN |
(Issued under Decision No. 48/2006/QD-BTC |
September 14, 2006 of the Minister of Finance) |
Room 106, Petroleum Hotel, No. 427 Da Nang, Dong Hai 1, Hai An, Hai Phong
Table 2.15:
DETAILED BOOK OF ACCOUNTS
Account: 15474
Account Name: General Manufacturing Costs
Date of entry
Document | Interpretation | Account number counterpart | Number of occurrences | Balance | ||||
Number | Date | In debt | Have | In debt | Have | |||
Opening balance | ||||||||
17/04 | PC04243 | 17/04 | Southeast Asia Trading and Investment Company Limited | 1111 | 5,650,000 | |||
………….. | ||||||||
April 30 | PC04434 | April 30 | Payment for Phu Nguyen goods | 1111 | 40,000 | |||
…………. | ||||||||
April 30 | PC04439 | April 30 | Tadlack Payment L1104235 | 1111 | 1,806,818 | |||
…………… | ||||||||
12/31 | PKT406 | 12/31 | Transfer to 632 | 632 | 3,348,872,907 | |||
Co-arising | 3,348,872,907 | 3,348,872,907 | ||||||
Closing balance | ||||||||
December 31, 2011
Table 2.16:
Hai Long Logistics Company Limited
Room 106, Petroleum Hotel, No. 427 Da Nang, Dong Hai 1, Hai An, Hai Phong
SUMMARY TABLE BY ACCOUNT
Account: Work in progress
Serial number: 154
Year: 2011
STT
Object | Beginning balance | Total amount incurred during the period | Closing balance | ||||
In debt | Have | In debt | Have | In debt | Have | ||
1 | Cost of production and business of goods department export (TK1541) | 2,020,854,336 | 2,020,854,336 | ||||
2 | Cost of production and business of goods department import (TK1542) | 1,342,892,559 | 1,342,892,559 | ||||
3 | Logistic production costs (TK1545) | 396,262,949 | 396,262,949 | ||||
4 | Direct material cost (TK15471) | 2,506,100,571 | 2,506,100,571 | ||||
5 | Direct labor cost (TK15472) | 545,305,000 | 545,305,000 | ||||
6 | Travel expenses (TK15473) | 823,386,000 | 823,386,000 | ||||
7 | General Manufacturing Costs (TK15474) | 3,348,872,907 | 3,348,872,907 | ||||
Add | 10,258,390,922 | 10,258,390,922 | |||||
Table 2.17:
Hai Long Logistics Company Limited (Issued under Decision No. 48/2006/QD-BTC
Address: Room 106, Petroleum Engineering Department, No. 427 Da Nang, Hai An, Hp (September 14, 2006 by the Minister of Finance)
LEDGER
Account Name: Cost of Goods Sold Account Number: 632
Year: 2011
Unit: VND
Date of entry
Document | Interpretation | SHTK | Amount | |||
Number | Date | In debt | Have | |||
Opening balance | ||||||
………………. | ||||||
12/31 | PKT401 | 12/31 | Transfer of production and business costs of export department | 1541 | 2,020,854,336 | |
12/31 | PKT402 | 12/31 | Transfer of production and business costs of imported goods department | 1542 | 1,342,892,559 | |
12/31 | PKT403 | 12/31 | Transfer of direct material costs | 15471 | 2,506,100,571 | |
………….. | ||||||
12/31 | PKT410 | 12/31 | Transfer to 911 | 911 | 10,258,390,922 | |
Add the generated numbers | 10,258,390,922 | 10,258,390,922 | ||||
Closing balance | ||||||
December 31, 2011
Chief Accountant | Manager | |
(Signature, full name) | (Signature, full name, seal) | (Sign and print full name) |
(Source: Company Accounting Department)
2.2.2.3. Business management cost accounting
Business management costs are all costs related to business management, administrative management and general management of the entire enterprise, including:
- Salary and salary deductions of management department.
- Office supplies costs.
- Depreciation costs of fixed assets for business management, administrative and organizational costs.
- Taxes, fees, charges.
- Outsourced service costs and other cash costs….
- The company does not use account 6421 (selling expenses)
Certificate of use
- Payment voucher (form number 02TT-BTC)
- VAT invoice (form 01 - GTKT)
- Payment authorization
- Salary allocation table and salary deduction
- Other relevant documents
User manual
- General journal
- Ledger account 642
User account
- Account 6422: Business management costs
- Account 64221: Labor costs
- Account 64222: Other cash expenses
Document circulation process
Diagram 2.6: Document circulation process
VAT invoice, payment voucher, payment order...
General Journal
Detailed book account 642
Financial report
Balance Sheet of arising numbers
Ledger account 642…
Detailed summary table
Note:
Daily Record Final Record
Accounting process:
- Every day, based on VAT invoices, payment vouchers... accountants record in the general journal, from the general journal accountants record in the ledger related accounts such as TK111, 112, 642, 133...
- At the end of the period, accountants base on the data in the ledgers to create a balance sheet of arising numbers. Data from the balance sheet of arising numbers will be used to create financial statements.
Example:
On April 30, 2011, the Treasurer paid the machine rental fee, the amount was 1,000,0000, VAT 10%.
Accounting entries:
Debit account 64222: 1,000,000
Debit account 1331: 100,000
Credit account 1111: 1,100,000
From the VAT invoice, the accountant creates a payment voucher, from the payment voucher the accountant records in the general journal, based on the general journal the accountant records in the general ledger accounts 111, 133, 642. At the end of the period, based on the general ledger accounts 111, 133, 642, create a balance sheet of arising numbers to summarize the data to prepare the financial statements.
Table 2.18
INVOICE Form No.: 01GTKT3/001
ADDED VALUE Symbol: AA/11P
Contact 2: Customer Delivery Number: 0000091
April 29, 2011
Sales unit: Ha Hoa Company Limited Tax code: 0200405701
Address:….. No. 15 Hoang Van Thu, Hong Bang District, Hai Phong City….. .......... Phone:.031.3745762....................Fax: 0313979158 ………………. ...............
Account number: 3409069 at Asia Commercial Joint Stock Bank - HP branch
Buyer's name: .......................................................................................................... Name of unit: Hai Long Logistics Company Limited ...................................................
Tax code:……………0200941452………………..
Address: Room 106. Petroleum Building - 427 Da Nang - Hai An, Hai Phong.
Payment method: TM...................Account Number ...........................................
STT
Name of goods and services | Unit calculate | Quantity | Unit price | Total amount | |||
1 | Photocopy Machine Rental April 2011 | 1,000,000 | |||||
Total cost of goods | 1,000,000 | ||||||
VAT rate: 10% VAT amount | 100,000 | ||||||
Total payment | 1,100,000 | ||||||
Amount in words: One million one hundred thousand dong. | |||||||
Buyer Salesperson Unit Head
(Sign and print full name) (Sign and print full name) (Sign, stamp, and print full name)
(Need to check and compare when creating, delivering and receiving invoices)
Printed at Hai Duong Construction, Investment and Tourism Trading Company Limited; Tax code: 020113448
(Source: Company Accounting Department)